Singapore legislation
Clause 32
of Economic Expansion Incentives (Relief from Income Tax) Bill
Clause 32
Power of entry into premises and taking of samples
Any officer authorised by the Comptroller or any senior officer of customs or any officer of customs authorised by such senior officer of customs for the purpose, shall at all times have access to any premises of an export enterprise or of an independent exporter of any export product or export produce or any place where any export product or export produce is stored, for the purpose of checking the production, storage and packing of such export product or export produce and all records and accounts thereof, and for such other purpose as may be deemed necessary, and may take samples of any goods therefrom.